SESSION WATCH
Died HOUSE · SESSION 2026

No. CS/HB 185

Home Hardening Products
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SPONSOR
Ways & Means Committee; Dunkley
FILED BY
Lisa Dunkley — District 97, Democrat [search donations]
EFFECTIVE
upon becoming a law
DIED IN
Second Reading Calendar

Filed under Taxes & Budget.

PROVIDED SUMMARY

Home Hardening Products; Provides sales tax exemption for certain home hardening products; requires such exemption be in form of specified refund; provides requirements for such refund; provides requirements for Department of Revenue in issuing such refunds.

Full bill text →

Plain English Summary

AI-GENERATED
Refunds sales tax on storm-proof doors and windows for qualifying homeowners.

Homeowners with site-built homes valued at $700,000 or less can recover sales tax paid on impact-resistant doors, garage doors, or windows. The refund is capped at $500 per property.

To qualify, the home must have a homestead exemption and be a site-built dwelling. Mobile homes, manufactured homes, and trailers are explicitly excluded from the definition of eligible property.

The tax refund applies only to products purchased between July 1, 2026, and June 30, 2028. Homeowners must submit a sworn application with receipts to the Department of Revenue by September 30, 2028.

The Department of Revenue must process and issue approved refunds within 30 business days. The entire tax exemption provision automatically expires on June 30, 2029.

KEY PROVISIONS
§ 1 Refund Application Requirements moderates. 212.08(21)(d)

AIRequires owners to submit a sworn statement, receipts, and a department-approved form to receive the tax refund, with a deadline of September 30, 2028.

“The owner must submit the refund application to the department between July 1, 2026, and September 30, 2028” bill text, line 95 →
§ 2 Department of Revenue Processing Timeline moderates. 212.08(21)(d)

AIMandates the Department of Revenue to determine application eligibility and issue refunds within 30 business days of receipt or approval, respectively.

“Within 30 business days after receipt of the refund application, the department must determine if the application meets the requirements” bill text, line 96 →
TIMELINE
3/13/2026
Died on Second Reading Calendar
2/27/2026
Added to Second Reading Calendar
2/27/2026
Bill released to House Calendar
2/27/2026
Reported out of Commerce Committee
2/26/2026
Favorable by Commerce Committee
2/24/2026
Added to Commerce Committee agenda
2/11/2026
Now in Commerce Committee
2/11/2026
Referred to Commerce Committee
2/10/2026
1st Reading (Committee Substitute 1)
2/10/2026
CS Filed
2/10/2026
Laid on Table under Rule 7.18(a)
2/10/2026
Reported out of Ways & Means Committee
2/10/2026
Favorable with CS by Ways & Means Committee
2/6/2026
PCS added to Ways & Means Committee agenda
1/13/2026
1st Reading (Original Filed Version)
10/21/2025
Now in Ways & Means Committee
10/21/2025
Referred to Commerce Committee
10/21/2025
Referred to Industries & Professional Activities Subcommittee
10/21/2025
Referred to Ways & Means Committee
10/15/2025
Filed
14 EARLIER →
STATUTES IT CHANGES
s. 212.08
+706 / −0
STAFF ANALYSES